Circular on Issues Relevant to Improving the Tax Credit Policy for Overseas Income of Enterprises

关于完善企业境外所得税收抵免政策问题的通知

Tax credit policy has been revised to align with outbound investment needs.

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(Issued by the Ministry of Finance and the State Administration of Taxation on December 28, 2017 and effective as of January 1, 2017.)

(财政部、国家税务总局于二零一七年十二月二十八日发布,自二零一七年一月一日发布执行。)

 

财税〔2017〕84号